Maryland Regulation|Section 18.13.02.12 - Tax Avoidance

                                                

18.13.02.12. Tax Avoidance

The Department will administer Tax-Property Article, §12-117, Annotated Code of Maryland, and this chapter in the broadest legal manner to impose a tax when a transaction involving a transfer of controlling interest in a real property entity is structured to avoid the payment of the taxes.

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